Open AccessDEVELOPMENT OF ACCOUNTING REPRESENTATION OF SETTLEMENT TRANSACTIONS USING AGRARIAN RECEIPTS
Author(s) -
Anna Hevchuk
Publication year - 2021
Publication title -
naukovij vìsnik užgorodsʹkogo nacìonalʹnogo unìversitetu. serìâ: mìžnarodnì ekonomìčnì vìdnosini ta svìtove gospodarstvo
Language(s) - English
Resource type - Journals
ISSN - 2413-9971
DOI - 10.32782/2413-9971/2021-37-2
Subject(s) - agribusiness , agrarian society , collateral , agriculture , business , accounts receivable , payment , accounting method , industrial organization , agricultural economics , accounting , economics , finance , ecology , biology
Іn the article the tendencies of development of calculations by agrarian receipts at the enterprises of the sphere of agribusiness are considered. Formation of improvement of a technique of accounting reflection of calculations by agrarian receipts demands introduction of normative regulation of operations with agrarian receipts. The study allowed to identify and describe business models of agricultural receipts that are successfully used in practice by agribusiness enterprises: Business Model 1 (Agricultural Producer-Supplier), Business Model 2 (Agricultural Producer-Bank), Business Model 3 (Agricultural Producer-Trader) , Business Model 4, Business Model 5, Business Model 6 (Agricultural Producer-Cooperative), which has an impact on the accounting of payments by agricultural receipts. It is confirmed that the improvement of the methodology of accounting calculations by agricultural receipts is proposed to be carried out by introducing additional sub-accounts and their analysis, namely 634 – Calculations. with suppliers secured by agricultural receipts, 686 – Calculations secured by agricultural receipts, 551 – Calculations secured by long-term agricultural receipts, 507/607 – Financial resources secured by agro-receipts, 185 – Accounts receivable on long-term agricultural receipts, receipts, 370 051 – Guarantees and collateral provided under agricultural receipts and 061 – Guarantees and collateral received under agricultural receipts (analytics 061.1 / 051.1 – future harvest; 061.2 / 051.2 – Live animals; 061.3 / 051.3 – Products of animal origin; 061.4 / 051.4 – Products of plant origin ; 061.5 / 051.5 – Organic products, etc.), 9491 "Costs of agricultural receipts", which will generate relevant information for effective management decisions in terms of economic activity of enterprises in the field of agribusiness. In further research it is planned to develop a model of accounting support for risk management of the use of agricultural receipts in the activities of agricultural businesses, which will form a comprehensive approach to the study of this problem.